https://www.taxtmi.com/caselaws?id=447216 The CESTAT Bangalore dismissed an appeal by a 100% EOU seeking refund of unutilized cenvat credit on inputs and input services. The refund claim was rejected as time-barred since the complete claim with required shipping bills was filed on 14.10.2019, two years after the Commissioner's order, violating the time limit under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (NT). The authority had earlier sanctioned only partial refund for complete documentation and rejected the balance lacking shipping bills. The tribunal upheld the rejection, noting shipping bills are mandatory for Rule 5 refund claims and Section 142 provisions regarding lapsed rejected amounts. en-us Tue, 19 Dec 2023 00:00:00 +0530 Thu, 21 Dec 2023 09:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447216 The CESTAT Bangalore dismissed an appeal by a 100% EOU seeking refund of unutilized cenvat credit on inputs and input services. The refund claim was rejected as time-barred since the complete claim with required shipping bills was filed on 14.10.2019, two years after the Commissioner's order, violating the time limit under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (NT). The authority had earlier sanctioned only partial refund for complete documentation and rejected the balance lacking shipping bills. The tribunal upheld the rejection, noting shipping bills are mandatory for Rule 5 refund claims and Section 142 provisions regarding lapsed rejected amounts. Case-Laws Central Excise Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447216